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Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME    View history reference

Division 51 - Exempt amounts    View history reference

SECTION 51-10  Education and training  

 View history reference ITAA 36

Education and training
ItemIf you are:... the following amounts are exempt from income tax:... subject to these exceptions and special conditions:
  2.1Aa full-time student at a school, college or universitya scholarship, bursary, educational allowance or educational assistancesee section 51-35
.......... .
  2.1B(a)a student; ora payment under a Commonwealth scheme for assistance of:see section 51-40
 (b)a recipient of a payment in respect of a student(a)secondary education; or 
   (b)the education of isolated children 
.......... .
2.1a recipient of a grant made by the Australian-American Educational Foundationthe grantthe grant is from funds made available to the Foundation under the agreement establishing it
.......... .
2.2an employerpayments under the CRAFT Scheme (the Commonwealth Rebate for Apprentice Full-Time Training Scheme)each payment is for an apprentice who most recently started work with you before 1 January 1998
.......... .
2.3a recipient of a scholarship known as a Commonwealth Trade Learning Scholarshipthe scholarshipnone
.......... .
2.4a recipient of a payment known as the Apprenticeship Wage Top-Upthe paymentnone
.......... .
2.5a recipient of:
(a) a research fellowship under the Endeavour Awards; or
(b) an Endeavour Executive Award
the fellowship or awardnone
.......... .
2.6a recipient of a bonus for early completion of an apprenticeshipso much of the bonus as does not exceed $1,000see section 51-42
.......... .
2.7a recipient of a payment under the program known as Skills for Sustainability for Australian Apprenticesthe paymentnone
.......... .
2.8a recipient of a payment under the program known as Tools for Your Trade (within the program known as the Australian Apprenticeships Incentives Program)the paymentnone
.......... .
2.9(Repealed by No 55 of 2016)  


 



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